Certified Internal IIA-CIA-Part1練習テストエンジン: 今すぐ試そう230試験問題
試験合格保証付きのCertified Internal IIA-CIA-Part1試験問題集
IIA-CIA-PART1認定試験は、125の複数選択の質問で構成されるコンピューターベースの試験です。この試験では、内部監査、独立性と客観性の基礎、習熟度と専門的なケア、品質保証と改善プログラムの4つのドメインをカバーしています。試験期間は2時間30分で、候補者は試験に合格するために800人中600人以上を獲得する必要があります。
質問 # 51
Which of the following statements best describes the difference between risk appetite and risk tolerance?
- A. Risk appetite refers to the degree of risk acceptance for a particular objective, while risk tolerance is one approach to risk management.
- B. Risk appetite refers to an organization's general level of acceptance, while risk tolerance is a more specific and subordinate concept.
- C. There is no significant difference between the two terms.
- D. Risk appetite applies to specific objectives, while risk tolerance refers to an organization's general attitude toward risk,
正解：B
質問 # 52
Senior management asks the chief audit executive to review the organization's compliance with recently introduced legislation on international transfer pricing. The review requires an internal auditor who thoroughly understands the legislation and pricing methods. The internal audit activity does not have an auditor with those skills. Which of the following is the most appropriate course of action?
- A. Outsource the engagement to an external audit firm that has appropriate skills.
- B. Carry out the engagement using existing internal audit staff to help them gain the appropriate experience.
- C. Decline to perform the engagement, as the internal audit activity does not have the appropriate skill set.
- D. Recruit a lawyer with knowledge of the legislation to the audit team and ask the new auditor to perform the engagement.
正解：A
質問 # 53
A chief audit executive (CAE) is selecting an internal audit team to perform an audit engagement that requires a high level of knowledge in the areas of finance,investment portfolio management,and taxation. If neither the CAE nor the existing internal audit staff possess the required knowledge,which of the following actions should the CAE take?
- A. Hire consultants who possess the required knowledge to perform the engagement.
- B. Ask the audit committee to decide the course of action.
- C. Postpone the audit until the CAE hires internal audit staff with the required knowledge.
- D. Select the most experienced auditors in the department to perform the engagement.
正解：A
質問 # 54
Continuing Professional Education (CPE) hours for Certified Internal Auditors may be achieved by:
- A. Verifying that all completed audit tests are fully documented.
- B. Attending audit staff meetings.
- C. Obtaining experience on the job.
- D. Publishing an article on the company's internal audit department.
正解：D
質問 # 55
When internal auditors perform consulting services that add value and improve an organization's operations, these services:
- A. Would preclude the achievement of assurance from the consulting engagement.
- B. Impose no responsibility to communicate information other than to the engagement client.
- C. Should be consistent with the internal audit activity's empowerment reflected in the charter.
- D. Impair the internal auditors' objectivity with respect to an assurance service involving the same engagement client.
正解：C
質問 # 56
At a construction company, supervisors are entitled to bonus payments if there are no safety rule violations on their teams. There are several channels available for workers to report accidents and violations, and all reported violations are investigated. Bonus payment calculations are approved by managers and the head of safety. Which of the controls best addresses the risk that supervisors will conceal accidents on their teams in order to receive the bonus?
- A. The authorization process for bonus calculations
- B. The presence of safety rules
- C. The investigation of all reported violations
- D. The variety of reporting channels
正解：D
質問 # 57
What is the primary reason a chief audit executive should dedicate time and resources to support continuing professional development of internal audit staff?
- A. To ensure that internal audit staff have he competency to address high-priority risks.
- B. To ensure that internal audit staff acquired continuing professional education credits timely.
- C. To ensure that internal audit staff maintains high overall job satisfaction.
- D. To ensure that top risks are mitigated to an acceptance level.
正解：C
質問 # 58
Which of the following is not a role of the internal audit activity in facilitating risk identification and evaluation?
- A. Providing assurance that risks are evaluated correctly.
- B. Recommending accountability for risk management.
- C. Supporting managers to identify ways to mitigate risks.
- D. Evaluating risk management processes.
正解：B
質問 # 59
According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the internal audit activity?
- A. CAE reviews and approves the annual audit plan.
- B. CAE meets privately with The CEO at least annually.
- C. CAE reports to the board regarding audit staff performance evaluation and compensation.
- D. CAE meets privately with The board at least annually.
正解：C
質問 # 60
While preparing the audit plan for an automobile manufacturing company, the chief audit executive (CAE) noted that the company's engineering department received a high risk ranking. However, the internal audit activity is understaffed, and current staff do not possess the necessary skills to adequately assess the effectiveness of the engineering department. What is the most appropriate course of action for the CAE to take?
- A. Advise management to accept the assessed risk until the internal auditors are able to review the area adequately.
- B. Include the engineering department on the audit plan, use the available internal audit resources to conduct the review, and exclude procedures that cannot be adequately assessed.
- C. Proceed with a review of the engineering department but supplement the internal audit team with nonauditors from an external engineering company who have the required skills to assist
- D. Recruit internal auditors with the required competencies and wait until they are employed before including this audit on the internal audit plan.
正解：C
質問 # 61
Which of the following techniques should an internal auditor use in order to conduct an effective interview?
- A. Appear confident but not arrogant during the interview to show professionalism
- B. Use technical language to establish credibility with the employee being interviewed
- C. Prepare the next question while the interviewee is responding to demonstrate preparedness
- D. Avoid straightforward questions to make the person being interviewed think before answering
正解：B
質問 # 62
Which of the following audit findings would have the least impact (either positive or negative) on a department's control environment?
- A. The department manager sets and demonstrates a tone of honesty and integrity in all business dealings.
- B. Many department functions are duplicated or verified by other department employees.
- C. The department makes long-term investment risk decisions to maximize return on investment.
- D. Deficiencies were found in the appropriate authorization of transactions.
正解：C
質問 # 63
An organization has a policy requiring two signatures on all checks written for amounts in excess of $10,
000. When evaluating controls over disbursements, an auditor would conclude that a greater risk exists if.
- A. There were several instances in which successively numbered checks for amounts between $5, 000 and $10, 000 were made payable to the same vendor.
- B. The auditor located two checks for $9, 000 each that contained one authorized signature.
- C. The director of accounting was not one of the authorized signers.
- D. The $10, 000 was an immaterial amount to the organization and very few cash disbursements required an amount in excess of $10, 000.
正解：A
質問 # 64
A retail sales company has discontinued a product that normally sold for $100. During the first month of a sale of the product, a 20 percent discount was given. Later that sale price was reduced by an additional 40 percent. What was the overall discount from the original selling price?
- A. 30 percent.
- B. 48 percent.
- C. 52 percent.
- D. 60 percent.
正解：C
質問 # 65
An internal auditor is planning an audit of an organization where temporary employees are suspected of receiving pay for hours they have not worked. Which of the following tasks should not be performed at this stage in the audit?
- A. Preparing an engagement program.
- B. Interviewing the manager who requested the audit engagement.
- C. Interviewing shift supervisors about their employees' attendance.
- D. Obtaining a copy of the contract between the organizations and the temporary employment agency.
正解：C
質問 # 66
Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?
- A. Analytical review.
- B. Inquiry.
- C. Observation.
- D. Document verification.
正解：A
質問 # 67
To comply with the proficiency standard which of the following would the chief audit executive likely consider as the primary hiring criterion when choosing a new internal auditor?
- A. The auditor's skills compared to those already possessed by other audit staff
- B. The length and consistency of the auditor's work experience
- C. The auditor's demonstrated problem-solving skills
- D. The auditor's ability to be self motivated and a good team player
正解：A
質問 # 68
Guidelines need to be set for various levels of suspected fraud within an organization and when it would be reported to the audit committee. Which of the following would be reported at the next meeting?
- A. Theft using collusion for more than $10,000. but not involving senior management.
- B. Denial of access to requested employees during an audit.
- C. Minor theft of less than $10,000, not involving senior management.
- D. Discussion of replacement of the chief audit executive.
正解：A
質問 # 69
Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?
- A. Swipe card access is required to gain access to the server room.
- B. Adequate signs are in place to assist in locating safety equipment.
- C. Servers are secured individually to their racks by locks.
- D. Foam fire extinguishers are operable to protect against electrical fires.
正解：B
質問 # 70
What information should the internal quality assessment of the internal audit activity communicate to the chief audit executive?
- A. Performance appraisals of the internal audit staff.
- B. Detailed objectives for internal audit engagements.
- C. Evaluation of the adequacy of internal audit policies and procedures.
- D. Confirmation that past audit recommendations have been implemented.
正解：C
質問 # 71
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IIA-CIA-Part1 認定試験は、内部監査担当者が自分の知識とスキルを証明する絶好の機会です。厳しいテスト要件とグローバルな認知度により、この認定資格は、内部監査のキャリアを向上させたい専門家にとって貴重な資産です。
テストエンジン練習IIA-CIA-Part1テスト問題：https://jp.fast2test.com/IIA-CIA-Part1-premium-file.html
IIA IIA-CIA-Part1日常練習試験は2023年最新のに更新された230問あります：https://drive.google.com/open?id=1XLMGdMZfrgruz0KUIXNk3UKLghK_N13J